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The impact of tax reform to increase the federal budget revenues
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The percentage contribution of tax revenue in the federal budget is verysmall compared with the revenue earned from oil revenues, as the dependenceon oil revenues mainly to finance the state budget, have a negative impact onthe national economy as it makes it a one-sided and prisoner of on revenue, thatis the revenue derived from oil which is unstable revenue for continuouschanging in the price of oil The oil revenues reached to (85.4%) in 2009 withpercentage (93.11%) in 2013, The research objective is to study the possibilityof increasing tax revenues in order to raise the proportion of its contribution infinancing the federal budget through effective tax reforms, The mainconclusion of the research is that the high percentage contribution of oilrevenue in the state budget while the latter (prices of oil) is exposed tofluctuations in prices has been exposed the lraqi economy to significant risks.The recommends Find reform tax system as it is an important element inincreasing budget revenues and its stability through the three variables for thereform, which is building an efficient information base for tax reform andchange tax law to extend to other taxes in addition to the training of qualifiedstaff for tax calculation and application of the effectively tax law.
 
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Publication Date
Fri Jul 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Month – to – Month Until N Years Prediction for Planning a Productive Firm
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      This paper offers a monthly prediction method for planning production, inventory, workforce, sales and prices until N years. Each monthly decision will depend on last month, decisions and take in consideration the future forecasted demand. The manager can run the program in any month within a year. This method is executed by computer programming technique to maximize profits.

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
An attempt to Stimulate lipids for Biodiesel Production from locally Isolated Microalgae in Iraq
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Two locally isolated microalgae (Chlorella vulgaris Bejerinck and Nitzschia palea (Kützing) W. Smith) were used in the current study to test their ability to production biodiesel through stimulated in different nitrogen concentration treatments (0, 2, 4, 8 gl ), and effect of nitrogen concentration on the quantity of primary product (carbohydrate, protein ), also the quantity and quality of lipid. The results revealed that starvation of nitrogen led to high lipid yielding, in C. vulgaris and N. palea the lipid content increased from 6.6% to 40% and 40% to 60% of dry weight (DW) respectively.Also in C. vulgaris, the highest carbohydrate was 23% of DW from zero nitrate medium and the highest protein was 50% of DW in the treatment 8gl. Whil

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Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Evaluation and Finite Element Simulation to Produce Square Cup by Deep Drawing Process
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Deep drawing process to produce square cup is very complex process due to a lot of process parameters which control on this process, therefore associated with it many of defects such as earing, wrinkling and fracture. Study of the effect of some process parameters to determine the values of these parameters which give the best result, the distributions for the thickness and depths of the cup were used to estimate the effect of the parameters on the cup numerically, in addition to experimental verification just to the conditions which give the best numerical predictions in order to reduce the time, efforts and costs for producing square cup with less defects experimentally is the aim of this study. The numerical analysis is used to study

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Publication Date
Thu Nov 16 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Evaluating TLR4 Gene Expression to Monitor Disease Progression in Iraqi Patients with Rheumatoid Arthritis
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Background: Toll-like receptors (TLRs) play a significant role in the activation of adaptive immunity and may have an essential role in the development of rheumatoid arthritis (RA). Objectives: To assess the gene expression of TLR4 in individuals with RA compared to healthy individuals. Methods: From July to December 2022. A total of 100 individuals were encompassed in the study, consisting of 50 individuals diagnosed with RA, of whom 42 were females and 8 were males, with an average age of 45.22 years. Additionally, there were 50 healthy control participants, 40 of whom were females and 10 were males, with an average age of 45.64 years. To assess the TLR4 transcript levels, blood samples were collected from each participant, and RN

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Publication Date
Sat Dec 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Using Three-Dimensional Logistic Equations and Glowworm Swarm Optimization Algorithm to Generate S-Box
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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
Some Results on Strongly Fully Stable Banach Γ –Algebra Modules Related To ΓA -deal
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    The main objective of this research is to study and to introduce a concept of strong fully stable Banach -algebra modules related to an ideal.. Some properties and characterizations of full stability are studied.

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Publication Date
Thu Apr 27 2023
Journal Name
Medical Journal Of Babylon
Histological Changes in Liver and Cardiac Rat Tissues after Exposure to Chitosan Nanoparticles Orally
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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological stability and its relationship to Integration University and spiritual intelligence among University students
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The current research aimed to identify psychological stability and its relationship to university integration and spiritual intelligence among university students. The research sample consisted of (158) students from the College of Education - Al-Mustansiriya University.

A scale was applied: psychological stability, university integration, and spiritual intelligence,   and by using the (Pearson) correlation coefficient, and the t-test, the results showed: the sample members enjoy psychological stability, university integration, and spiritual intelligence, and there is a positive, statistically significant correlation between the research variables, and the results resulted in some recommendations and proposals.

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Publication Date
Tue Mar 26 2019
Journal Name
Iraqi Journal Of Science
Hematological Alternation In Common Carp Fish (Cyprinus Carpio L. 1758) After Exposing to Dursban
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Hematological parameters were used as a biomarker of sub chronic effect of dursban  in Cyprinus carpio L. The common carp was exposed sub chronically to the 36, 53,113 µg /l concentrations of dursban for six weeks. During the experimental period the results showed a decrease  in the  red blood cell (RBC), white blood cell (WBC),  hemoglobin (Hb), mean corpuscular volume (MCV),  and packed cell volume (PCV)  in the  last two weeks of exposure, while the Mean corpuscular hemoglobin (MCH) and Mean corpuscular hemoglobin concentration (MCHC) were significantly increased. The present study indicates that sub chronic exposures of C.carpio to dursban alter the hematological parameters.

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Building a Sustainable GARCH Model to Forecast Rubber Price: Modified Huber Weighting Function Approach
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The unstable and uncertain nature of natural rubber prices makes them highly volatile and prone to outliers, which can have a significant impact on both modeling and forecasting. To tackle this issue, the author recommends a hybrid model that combines the autoregressive (AR) and Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models. The model utilizes the Huber weighting function to ensure the forecast value of rubber prices remains sustainable even in the presence of outliers. The study aims to develop a sustainable model and forecast daily prices for a 12-day period by analyzing 2683 daily price data from Standard Malaysian Rubber Grade 20 (SMR 20) in Malaysia. The analysis incorporates two dispersion measurements (I

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